HỆ THỐNG TÀI KHOẢN KẾ TOÁN THỐNG NHẤT THEO CHẾ ĐỘ KẾ TOÁN DOANH NGHIỆP VIỆT NAM SO VỚI THÔNG LỆ KẾ TOÁN QUỐC TẾ: MỘT SỐ TỒN TẠI VÀ GIẢI PHÁP

Abstract

There have been lots of new and advanced aspects in the new promulgated Circular No. 200/TT-BTC of the Ministry of Finance on the regime of enterprise accounting in comparison with previous regulations. As far as the view point of the unified chart to accounts is concerned, it needs being further studied and amended and supplemented so as to be in confornity with international practices. This paper presents those flaws in the unified chart of accounts and recommends some solutions to help solve the problems.

Key words: Circular No 200/TT-BTC, the Unified Chart of Accounts, regime of enterprise accouting